2018 (7) TMI 1357

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) for the Appellant (s) Shri B. N. Chattopadhyay, Consultant for the Respondent (s) ORDER Per CORAM: Briefly stated the facts of the case are that the assessee is engaged in the manufacture of Sponge Iron classifiable under Chapter 72 of the First Schedule to the Central Excise Tariff Act, 1985. A Show Cause Notice dated 04.09.2014 was issued alleging that the assessee had cleared 6939....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... therefore it has marketability. It has relied upon the Board Circular No. 904/24/2009-CX dated 28.10.2009. By the impugned Order the Commissioner (Appeals) set aside the Adjudication Order following the decisions of the Hon'ble Bombay High Court in the case of Hindalco Industries Limited Vs. Union of India - 2015 (315) ELT 10 (Bom.). For the purpose of proper appreciation the relevant portion of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r of the larger bench of CESTAT, West Zonal Bench, dated 19.08.2014 reported in 2014 (308) ELT 472 (Tri-LB) wherein the Tribunal held that "Dross and skimming of aluminium, Zink or other non-ferrous metal-Emerging as by product during manufacture of aluminium / non-ferrous sheet/ foils and other products, and sold by assessee these were "Manufactured Goods" for period post 10th May, 2008 in view o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... dated 28.10.2009. However, the said circular has been set aside by Hon'ble High Court of Mombay. In view of the foregoing, the impugned order-in-original holds no merit and needs to be set aside. Held accordingly. " 4. The Revenue in the Grounds of Appeal stated that by amendment of Section 2(d) of the Central Excise Act, 1944 with effect from 10.05.2008, articles capable of being sold for a c....